model essay
management effectiveness plays a vital role. In many enterprises, financial personnel have a low status and cannot participate in the business decision-making of enterprises, but only serve as logistics personnel. The work of financial personnel generally only reflects the operation of enterprises afterwards, and the control of enterprise costs beforehand and in the process is just empty talk. Many managers only think of the importance of "open source" in business activities, but don't realize that "throttling" is also essential for the benign development of an enterprise. Because financial personnel are faced with the above dilemma, their work enthusiasm is also greatly affected. Many high-quality financial professionals are unwilling to engage in the lowly jobs in this industry and have changed their careers one after another, which leads to the low overall quality of employees in the financial front of enterprises at present and directly affects the effectiveness of enterprise cost management.
in order to improve the management level of hotels in China and strengthen cost management, we must start from grasping the external operating environment of hotels and strengthening internal management. Through multi-pronged, constantly straighten out the hotel operating environment and improve the management level, the cost management level of hotels in China is expected to be greatly improved.
The advent of the new economic era is quietly changing people's values, working environment and lifestyle. Hotels are the most sensitive industries. We should first observe the changes of customers' needs and consumption concepts, keep up with the pace of the times, use high technology to improve the innovation ability of hotels, and strengthen the information construction and management of enterprises, so as to improve operational efficiency and accurately grasp the changes of market demand, which not only meets the needs of customers in time, but also strengthens the cost management of enterprises and enhances their competitive advantage. Take hotel escalators as an example. Generally, the escalators in hotels will keep running during normal business hours. No matter whether there are guests or not, it will waste some energy and accelerate the wear and tear of elevators. After adopting advanced computer automatic monitoring facilities, when there are no guests to use, the elevator will automatically pause until there are guests to use it, which can not only save electricity, reduce elevator wear and tear, but also reduce the noise in the hall, which is really killing three birds with one stone.
1. Pay attention to the use of information technology to improve the competition level of hotels
Today, information technology has been widely used in front desk reception, cashier, inquiry, room reservation, sales, catering, security, statements, door locks and other aspects. With the extensive application and continuous updating of information technology, the management of tourist hotels should also develop in a broader and deeper level. Using modern information technology to establish an efficient, interactive and real-time internal information management system on the original hotel management system can make the original organizational structure break departmental boundaries, use cross-departmental groups and put decision-making power at the grass-roots level. Therefore, the whole service process of the hotel can be designed with customers as the center. In this process, employees can understand the whole service process and how their decisions affect the performance of the whole hotel.
2. Pay attention to the application of new technologies and reduce energy costs
Because hotel energy is consumable, imperceptible and decentralized, it is more difficult to manage than other costs, but by introducing advanced central energy management system, hotel energy costs can be greatly reduced. The system has high technology content. Through the central computer controller and each room sub-controller, it can automatically detect whether there are guests in the room and automatically turn off the power switch. After adopting the system, the hotel housekeeping department only needs to be equipped with one operator, and the engineering department does not need to send someone to monitor on duty, which can reduce the labor cost and make the energy cost management effect good. Take hotel escalators as an example. Generally, the escalators in hotels will keep running during normal business hours. No matter whether there are guests or not, it will waste some energy and accelerate the wear and tear of elevators. After adopting advanced computer automatic monitoring facilities, when there are no guests to use, the elevator will automatically pause until there are guests to use it, which can not only save electricity, reduce elevator wear and tear, but also reduce the noise in the hall, which is really killing three birds with one stone.
(2) Pay equal attention to labor cost management and mobilizing employees' enthusiasm
According to the characteristics of hotels as service enterprises, stabilize the staff, reduce the cost of human resources and mobilize employees' enthusiasm for cost management.
the cost management of the hotel needs the active participation of all staff. The experience of many service enterprises shows that employees' satisfaction and loyalty will affect the consumption value of services, and then affect customers' satisfaction and loyalty, and finally affect the economic benefits of enterprises. Excellent employees are the most valuable assets of service enterprises. In order to improve the service quality and economic benefits of enterprises, managers of service enterprises should attach great importance to the role of employees, give full play to their participation in management and subjective initiative, care about their career development prospects, strengthen the construction of service culture, do a good job in human resource management and development, enhance their job satisfaction and professionalism, and encourage employees to provide quality services to customers. This can not only improve customer loyalty, but also reduce marketing costs; It can also reduce the job-hopping rate of employees, reduce the training expenses of employees and improve the economic benefits of enterprises.
(3) Strengthen procurement management and reduce hotel procurement cost
Although the cost of procurement itself accounts for only a small part of the whole production and operation cost of the enterprise, the price and quality of the purchased items determined in the procurement process will have a far-reaching impact on the future operation cost and performance of the enterprise. Therefore, doing a good job in hotel procurement management is an important link to strengthen cost management.
1. Relevant departments cooperate to determine the optimal purchase quantity
There is a negative correlation between purchase cost and purchase quantity, but there is a positive correlation between purchase quantity and storage cost. In order to minimize the sum of purchase cost and storage cost, it is necessary to determine an optimal economic order quantity between purchase department and storage department. Although this economic order quantity can not minimize either the purchase cost or the storage cost, it can minimize the sum of the two. The economic order quantity model should be established according to the cost of inventory, storage cost and out-of-stock cost. The optimal order quantity is the order quantity that makes the sum of order cost, storage cost and out-of-stock cost reach the lowest. After calculating the economic order quantity through the model, it is easy to find out the most suitable purchase time. The economic order batch mode is suitable for use in different stages, and the quantity is relatively stable, which can be preserved for a long time, and the basic quantity of products can be predicted in advance, such as tableware, room supplies, drinks and so on.
2. Establish a perfect procurement system
In order to ensure the smooth progress of procurement activities, standardize the behaviors of procurement personnel in the procurement process and minimize costs, it is necessary to establish a perfect procurement system to supervise the whole procurement process and establish a reward and punishment system to encourage procurement personnel to conduct legal and efficient procurement. This is the premise of effective procurement cost management.
a perfect cost management system should include: a reasonable division of responsibilities within the procurement department, so that the responsibility can be implemented to each purchaser; Approval and release methods of purchase orders; Division of procurement scope; Operating procedures of inquiry, supplier determination and signing of purchase contract, supervision of arrival, quality inspection and warehousing, provisions of purchase statistics, etc. In the procurement system, the price of all purchased items is saved by one electricity and one piece of paper, and the potential losses are ignored, and the cost has not been fully managed. At present, many hotel enterprises pay little attention to the consumption of human resources, and there are a large number of redundant staff in the enterprise, and the staffing is unreasonable. The first-line production posts with relatively poor working conditions, such as room attendants and restaurant service personnel, are relatively insufficient, with greater labor intensity and the lowest salary; However, there are a large number of idle personnel in the second-line personnel, such as managers, and the salary standard is very high. As a labor-intensive service enterprise like hotel, the quality of service depends on the quality and service consciousness of front-line service personnel, but the allocation of human resources in general hotel enterprises conflicts with this. At the same time, many hotels neglect the training of human resources, such as relevant vocational training for employees, which leads to unfamiliar business, low work efficiency and relatively high labor costs. Or let the human resources run away and waste, such as improper use of personnel arrangement and insufficient attention to the brain drain, which leads to the intangible but very important cost of human resources.
(3) The management mode to meet the requirements of market economy has not been established
First of all, the basic work of cost management is weak and there is a lack of a perfect cost management system. In some enterprises, the original records are not perfect, the regular asset inventory system is not strictly implemented, the basic management systems such as quota management and measurement acceptance are not perfect, and even the system has become a mere formality, completely losing the role of supervision and inspection. Some enterprises have become "three-no" enterprises with no revenue and expenditure plan, no normal examination and approval procedures and no reporting system. The result of this ostentatious management is naturally ineffective.
Secondly, relying too much on the existing cost accounting system cannot meet the needs of enterprises to implement total cost management. The existing cost management system does not adopt flexible and diverse cost methods, which leads to the purpose of cost management becoming to reduce costs simply for the sake of reducing costs, unable to provide the correct information needed for decision-making, unable to deeply reflect the business process, unable to provide the cost information of each operation link, unable to reflect the consequences of each link, and misleading the formulation of business strategy. In addition, the existing cost management object is limited to the financial information of hotel products, and can not provide the non-financial information such as resources, operations, products, raw materials, customers, sales markets and so on that managers need, and can not provide sufficient information for the strategic management of enterprises.
thirdly, the assessment system is not perfect and the intensity is not great. The specific performance is as follows: the assessment is only an internal assessment of the enterprise, and it is not well connected with the market; The assessment is only at the department level, but not at the individual level, and there is still a phenomenon of eating from the same pot and egalitarianism in the assessment results; Reward and punishment measures are not strong enough to arouse the enthusiasm of employees. The assessment of the hotel's internal performance is only roughly based on the department. However, due to the lack of scientific basis for the formulation of the assessment indicators, they basically float a certain percentage on the basis of what actually happened in the previous year to become the indicators for the next year, and they will not be adjusted accordingly with the actual market conditions, such as quarterly or semi-annually, and the assessment indicators often deviate seriously from the actual situation and cannot play a real assessment role.
(4) Cost accounting needs to be improved
At present, many hotel enterprises at home and abroad have made great progress in cost measurement and accounting, but these measurement and accounting have not run through all the cost management of hotel enterprises.
in cost management theory, cost is regarded as a kind of cost that can be expressed in money. If reputation loss and social loss are also included in the cost, the cost surface is not the cost that can be expressed by a single monetary measurement form. We should also use other measurement forms to reflect the inherent attribute of hotel cost from all angles of society and economy. Even if we do statistical accounting according to the traditional cost category, we only get an approximate data. Because the cost accounting method varies from enterprise to enterprise, there is no fixed model, and the source of its data is multi-level and multi-faceted, especially some costs are hidden, which are independent of financial accounting. For example, hotels will purchase large quantities of meat food, and most of them will be transported by refrigerated trucks. If the transporters sprinkle water on the meat, the weight of the meat can be increased after freezing, and the transporters can take the extra goods as their own. This situation is very common in practice. The inspectors must strictly control the quality, find out the reasons for the formation of ice on the meat as soon as possible, and report it to the management personnel in time.
The above is the summary report of my graduation thesis. Thank you.